本研究使用財團法人醫院財務報表之資訊檢視財團法人醫院盈餘之品質，探討各項指標在不同規模、不同型態的財團法人醫院盈餘品質是否具有差異。使用醫院規模與醫院類型進行交互分析，研究結果顯示在大型醫院部分，大型的企業型醫院盈餘平穩化為最高；大型的宗教型醫院，以當期盈餘衡量之盈餘持續性最高；大型的一般型醫院其未估計的裁決性數值為最少且盈餘穩健性最佳。中型醫院部分，中型的企業型醫院，以營運現金流量與應計項目衡量之盈餘持續性為較高；中型的宗教型醫院相互比較並無較佳之盈餘品質特性；中型的一般型醫院其盈餘平穩化程度高。小型醫院部分，小型的企業型醫院無樣本分析；小型的宗教型醫院，以營運現金流量與應計項目衡量之盈餘持續性為較高；小型的一般型醫院相互比較並無較佳之盈餘品質特性。 In this study, we use the information of financial statements in not-for-profit hospitals to view earnings quality and explore the indicators in different sizes, different patterns whether earnings quality of not-for-profit hospitals is different. We use interact analysis earnings quality with using hospital type and hospital size. In large hospitals, large enterprise-type hospitals are the highest earnings smoothness; large religion-type hospitals are the highest earnings persistence which use the measurement of the current earnings; large general-type hospitals are the smallest abnormal accruals which do not estimate and are the highest earnings conservatism. In medium hospital, medium enterprise-type hospitals are the highest earnings persistence which use the measurement of operating cash flow and accruals; there are not a better characteristics of earnings quality when medium religion-type hospitals compared with others; medium general-type hospitals are the highest earnings smoothness. In small hospital, small enterprise-type hospitals are without samples; small religion-type hospitals are the highest earnings persistence which use the measurement of operating cash flow and accruals;there are not a better characteristics of earnings quality when small general-type hospitals compared with others.
